Is Hong Kong part of China for tax treaty purposes?

A commentry on Edwards v The Queen (Tax Court of Canada, 27 June 2002) and the implications for Australian tax law.

Taxation of branches of international banks : towards a multilateral tax treaty

Examines the taxation of branches of international banks under the OECD Model Tax Treaty. Argues that globalisation has made the current international tax system obsolete and suggests that a multilateral tax treaty system is a twenty-first century solution.

The need for treaty-based e-consumer protections in global B2C e-commerce

The thesis puts forward historical, logical and efficiency arguments for the implementation of treaty-based legal protections for e-consumers transacting in global Business to Customer (B2C) e-commerce. It concludes, however, that the international political climate is such that the implementation by the international community of such protections is very unlikely in the near future.

Australia and the nuclear non-proliferation treaty, 1945–1974

This volume in the Documents on Australian Foreign Policy series draws on unpublished records from the National Archives of Australia to document the negotiation of the Nuclear Non-Proliferation Treaty (NPT) from an Australian perspective. Commencing with early post-war efforts to control nuclear energy following the dropping of atomic bombs on Hiroshima and Nagasaki, the volumes traces Australia’s changing attitude to the issue of nuclear arms control and disarmament during the Cold War years of the 1950s and 1960s and its ambiguous approach to the acquisition of nuclear weapons in the subsequent negotiation of the NPT. Signed by the Gorton government in 1970 after considerable debate in the policymaking community in Canberra, the treaty was ratified by the Whitlam government in 1973 and has since formed a fundamental plank in Australian attitudes and policies towards international efforts to reduce and eventually eliminate nuclear weapons.

Implementing an international health treaty in small Pacific Island nations

Erik Martin explored the implementation of an international tobacco control policy in the Pacific Island nations of the Cook Islands, Nauru, Palau and Vanuatu. This qualitative study explored how tobacco control policies are influenced and provided recommendations on how to advance tobacco control policy to benefit population health.

The status of child offenders under international criminal justice: lessons from Sierra Leone

This article analyses the status of child offenders under international criminal justice. International criminal proceedings, especially those in the African continent, have recently highlighted the significance of children and young people as perpetrators of genocide, crimes against humanity and war crimes. It has been suggested by one commentator that there exist international prohibitions on the prosecution of children for international crimes. It will be argued here that this claim is not substantiated in respect either of customary or treaty-based international obligations.

The TRIPS agreement and developing countries: a discussion of the paragraph 6 of the Doha declaration on public health

The Paragraph 6 solution arrived on 30th August 2003 to facilitate export of drugs to the countries which were not able to manufacture said drugs shows the total marginalization of developing countries in international treaty negotiations. A simple proposal by developing counties to use Article 30 of the TRIPS Agreement for such manufacture and export to non-manufacturing countries in order to avoid expensive litigations with the pharmaceutical multinationals took an ugly turn where not only the said proposal was totally rejected but export was added as one of the patenting rights in the TRIPS Agreement with payment of remuneration to patent holders. This introduction of export as one of the patenting rights was surrounded by a thicket of rules on the plea that such products would be diverted to ensure that the needing countries never acquire the requisite drugs. This article analyses the events leading to the establishment of the TRIPS Agreement, the elimination of developing countries from such negotiations through the use of suitably placed officials in the negotiating forums, the role of CEOs of the multinationals and the business NGOs such as International Intellectual Property Alliance and IPC (Intellectual Property Committee), epistemic community consisting of individuals such as Jacques Gorlin and Eric Smith and the subsequent development leading to the finalization of Para 6 Solution, which was an exact replication of events during the TRIPS negotiations. The analysis suggests that developing countries do not have any say in international negotiations and their agreements to such negotiations are essentially to legitimize their colonized existence.